{"id":12086,"date":"2019-01-09T19:02:33","date_gmt":"2019-01-09T19:02:33","guid":{"rendered":"https:\/\/www.rochester.edu\/adminfinance\/finance\/?page_id=12086"},"modified":"2026-05-20T20:34:59","modified_gmt":"2026-05-20T20:34:59","slug":"financial-reporting-policies-and-procedures","status":"publish","type":"page","link":"https:\/\/www.rochester.edu\/adminfinance\/finance\/financial-reporting-and-accounting-operations\/financial-reporting-policies-and-procedures\/","title":{"rendered":"FR&#038;AO Policies and Procedures"},"content":{"rendered":"<p><a href=\"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-content\/uploads\/2019\/08\/Policy-on-Contracts-Signatures-and-Financial-Authority-100610.pdf\">Contracts, Signatures and Financial Authority Policy<\/a><\/p>\n<p><a href=\"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-content\/uploads\/2021\/04\/Bank-Reconciliation-Policy-updated-03-12-21.doc\">Bank Reconciliation Policy<\/a><\/p>\n<p><a href=\"https:\/\/www.rochester.edu\/adminfinance\/finance\/equipment-inventory-policy\/\">Equipment Inventory Policy<\/a><\/p>\n<p><a href=\"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-content\/uploads\/2026\/05\/Journal-Entry-Procedure-Guideline.docx\">General Ledger Journal Entry Procedure Guideline<\/a><\/p>\n<p><a href=\"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-content\/uploads\/2022\/05\/General-Ledger-Account-Reconciliation-Policy.pdf\">General Ledger Account Reconciliation Policy<\/a><\/p>\n<p><a href=\"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-content\/uploads\/2024\/06\/Capital-Policy-Guidelines-07012024.pdf\">Guidelines for Capitalization of Assets<\/a><\/p>\n<p><a href=\"https:\/\/rochester.box.com\/s\/daq1yvvnyoav3qnz6jnjvbvmib20a2yt\">Guidelines for Financial Approval<\/a><\/p>\n<p><a href=\"https:\/\/www.rochester.edu\/adminfinance\/finance\/guidelines-on-private-use-of-university-of-rochester-facilities\/\">Guidelines on Private Use of University of Rochester Facilities<\/a><\/p>\n<p><a href=\"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-content\/uploads\/2022\/09\/Petty-Cash-Policy-091422.pdf\">Petty Cash Policy<\/a><\/p>\n<p><a href=\"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-content\/uploads\/2017\/03\/UR-Tax-Exempt-Bonds-Policies-June-2012-final.pdf\">Tax Exempt Bonds Policies<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contracts, Signatures and Financial Authority Policy Bank Reconciliation Policy Equipment Inventory Policy General Ledger Journal Entry Procedure Guideline General Ledger Account Reconciliation Policy Guidelines for Capitalization of Assets Guidelines for Financial Approval Guidelines on Private Use of University of Rochester &hellip; <a href=\"https:\/\/www.rochester.edu\/adminfinance\/finance\/financial-reporting-and-accounting-operations\/financial-reporting-policies-and-procedures\/\">Continued<\/a><\/p>\n","protected":false},"author":16,"featured_media":0,"parent":11176,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-12086","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/pages\/12086","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/comments?post=12086"}],"version-history":[{"count":36,"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/pages\/12086\/revisions"}],"predecessor-version":[{"id":15096,"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/pages\/12086\/revisions\/15096"}],"up":[{"embeddable":true,"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/pages\/11176"}],"wp:attachment":[{"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/media?parent=12086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}